Description
The effect of ethical practices on the financial reporting of deposit money banks in Nigeria.
Abstract
This study investigated the effect of ethical practices on the financial reporting of deposit money banks in Nigeria. The survey research design and ex post facto research design are adopted for this study. The survey research design was carried out using primary data collected through the use of questionnaires and ex-post facto design to justify the use of the required descriptive data (2018-2023) – Through these designs, the use of questionnaires were considered appropriate as a method of retrieving information for data classification. The study sought the views of respondents (staff) from deposit money banks on the effect of ethical practices on the financial reporting of deposit money banks in Nigeria. The population for this study was the entire staff (workers, managers, stakeholder and shareholders) of deposit money banks in Nigeria. Respondents from these banks were sampled and information about the effect of ethical practices on the financial reporting of deposit money banks in Nigeria. A sample size of 12 banks– First Bank, Gtb, UBA, Wema, Polaris Bank, Access, Sterling Bank, Zenith, Stanbic IBTC, FCMB Bank and Union Bank in Ijebu-Ode, Ogun State were randomly selected. The data used for this study was collected from primary sources. The researcher administered the questionnaires to the respondents in the deposit money banks. The data obtained from the administration of the questionnaires were analyzed using descriptive statistics techniques such as tables, percentages, frequency and mean. Furthermore, the Pearson Correlation Analysis was employed to empirically ascertain the degree of relationship between ethical practices and financial reporting.
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